https://www.taxtmi.com/caselaws?id=433302 The court held that the consumption of electricity itself is not subject to service tax, affirming that Section 66Dk of the Finance Act, 1994, and the related notification do not alter this position. The court acknowledged the distinction between service charges and the cost of electricity in determining service tax applicability, warranting further examination. The case was adjourned for both parties to present additional arguments, with a focus on legal authorities cited by the petitioner's counsel. en-us Mon, 16 Jan 2023 00:00:00 +0530 Thu, 26 Jan 2023 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433302 The court held that the consumption of electricity itself is not subject to service tax, affirming that Section 66Dk of the Finance Act, 1994, and the related notification do not alter this position. The court acknowledged the distinction between service charges and the cost of electricity in determining service tax applicability, warranting further examination. The case was adjourned for both parties to present additional arguments, with a focus on legal authorities cited by the petitioner's counsel. Case-Laws Service Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433302